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2014 (7) TMI 280 - AT - Service TaxWaiver of pre-deposit of Service Tax - Valuation - Repair and Maintenance services - inclusion of value of goods - Held that:- It is the contention of the Revenue that even if VAT is paid on the spare parts, service tax is applicable as the same were not related to the spare parts but services in view of the aspect theory laid down by the Hon’ble Supreme Court in the case of Federation of Hotel & Restaurant Association of India, etc. Vs. Union of India & Others - (1989 (5) TMI 50 - SUPREME Court) Tribunal in the case of Surya Transformers (2014 (7) TMI 279 - CESTAT NEW DELHI) observed that, in the event VAT/Sales Tax is paid on the spare parts/ materials used in providing services, its value cannot be included in the service portion of the contract, for discharging the service tax. - prima facie case is in favor of assessee - stay granted.
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